Contribution ESA or income related ESA

Hi my daughter has been on ESA since 2016. She has never worked due to being born with brain damage she is 29 and also gets PIP enhanced for both.
I never knew there was 2 types of ESA legacy benefits until recently reading about it on the forum.
It has now made me wonder which one she is on as she receives a P60u every year which says at the top ‘Certificate of pay and taxable benefit and tax deducted/refunded’
The amount on the most recent P60u is 8287.61 with 0.00 tax to pay. The PAYE ref is ESA500 and is issued by BA/DSS. Her decision letter doesn’t ever mention contribution based ESA on the last page it just says your income based amount is £££. Therefore it looks like she is on income related ESA, but it says income related ESA isn’t taxable. I was just wondering if she could possibly be on contribution based ESA with receiving a P60u every year. She hasn’t received a Migration notice letter to UC yet either. I am her appointee. I have rung DWP a few times with this question and get different answers as to whether it’s contribution based or income related. I am just a bit confused at the moment as I assumed she would be getting a migration letter to UC. If anyone has any ideas or could help me in any way it would be much appreciated, Thankyou.

Hi David Thankyou for your reply and Thankyou for the link you enclosed that will be very helpful.